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Favourate Y. Mpofu
Owing to the Fourth Industrial revolution and digital transformation, the digital economy has grown substantially globally and in Africa. Despite the positive outcomes such as advancements in technology, improvements in business models and expansion in d...
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Wenbin Tang, Qingbin Cui, Feilian Zhang, Hongyan Yan
Pág. 563 - 582
Accurate evaluation of land value-added benefit brought by urban rail transit (URT) is critical for project investment decision making and value capture strategy development. Early studies have focused on the value impact strength under the assumption of...
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Mohamad Luhur Hambali,(Universitas IndonesiaIndonesia)Milla S Setyowati,(Universitas IndonesiaIndonesia)
Pág. 251 - 265
The development of the industry continues to develop over time. One of the developing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study goal is to analyze the administration of Value Added Tax in the electronic walle...
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Shahid Hussain DAHRI,Naveed SHAIKH,Parveen SHAH
Pág. 295 - 303
JEL. H22, E21, O47.
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Omondi Benard Owino
Pág. Page:1 - 14Abstract
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Marina Ðordevic,Jadranka Ðurovic Todorovic,Milica Ristic
Pág. 239 - 254
Indirect taxes have a significant place in developing EU countries? tax systems. The article sums up scholars of different scientists, dealing with the impact of VAT efficiency determinants. The purpose of this study is to investigate the determinants of...
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Azem Duraku
Pág. 102 - 109
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Liviana Andreea Niminet,Iulia Andreea Bucur
Having a tremendous importance for the modern state, tax system objectives, regulations and collection is a precise barometer for state?s economic development and for its trajectory, as well as for more subtle aspects such as political efficiency and com...
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Teki Shala
Pág. 225 - 233
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Mohd Zulkhairi Mustapha,Eric H. Y. Koh,Sok-Gee Chan,Zulkufly Ramly
Pág. 459 - 467
This paper investigates the mediating role of the control of corruption on VAT and income inequality in the top 10 most corrupted countries. We employed quantile regression to capture the varying effects of income inequality. The results suggest that mos...
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